Appeal Tax Court v. Grand Lodge of Ancient Free & Accepted Masons
Court of Appeals of Maryland
Appeals from the Baltimore City Court. These appeals were taken from orders, passed by the Court below, on the 23rd-25th May, 1878, in proceedings severally instituted by the appellees, under the Act of 1876, ch. 260, sec. 28, whereby the Appeal Tax Court was directed to strike from the list of property valued and assessed, to the appellees respectively, certain property belonging to them, as not subject to taxation; from which several orders the Appeal Tax Court appealed.
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Appeals from the Baltimore City Court. These appeals were taken from orders, passed by the Court below, on the 23rd-25th May, 1878, in proceedings severally instituted by the appellees, under the Act of 1876, ch. 260, sec. 28, whereby the Appeal Tax Court was directed to strike from the list of property valued and assessed, to the appellees respectively, certain property belonging to them, as not subject to taxation; from which several orders the Appeal Tax Court appealed. The cases are further stated in the opinion of the Court. The exemption granted to this appellee by the Act of 1867, ch.…
1Opinion of the CourtRobinson, J.
The Grand Lodge of Ancient Free and Accepted Masons of Maryland, was incorporated in 1821, as a benevolent and charitable institution; and was authorized to hold real and personal property to an amount, not exceeding twenty thousand dollars in annual value.
By the Act of 1867, ch. 23, the gi’ound and building belonging to the appellee in Baltimore City, known as *428“ The Masonic Temple,” and the stock issued by the corporation for the erection of the building, were both exempted from taxation so long as the building should be used for the purposes for which the appellee was chartered. It is now…
2Cases cited1 opinion
- County Commissioners v. Sisters of Charity of Saint JosephCourt of Appeals of Maryland · 1878
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- Massenburg v. Grand Lodge F. & A. M.Supreme Court of Georgia · 1888
- State ex rel. Linde v. PackardNorth Dakota Supreme Court · 1916
- Salt Lake Lodge No. 85 v. GroesbeckUtah Supreme Court · 1911
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